M/S Srm Enterprises vs The State Of Bihar
2023 Latest Caselaw 2284 Patna

          IN THE HIGH COURT OF JUDICATURE AT PATNA
                    Civil Writ Jurisdiction Case No.6885 of 2023
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1. M/S SRM Enterprises through its Partner Navneet Kumar Sinha, New Pandasarai, Laheriasarai, District - Darbhanga (Bihar) 846001.

2. Navneet Kumar Sinha S/o Jai Prakash Sinha, Resident of New Pandasarai, Laheriasarai, District - Darbhanga (Bihar) - 846001.

... ... Petitioner/s Versus

1. The State of Bihar through the Principal Secretary-cum-Commissioner, Department of State Taxes, Government of Bihar, Patna.

2. The Principal Secretary- cum - Commissioner, Department of State Taxes, Government of Bihar, Patna.

3. The Additional Commissioner (Appeal), Darbhanga Division, Darbhanga.

4. The Joint Commissioner, State Tax, Darbhanga Circle, District - Darbhanga.

5. The Assistant Commissioner of State Tax, Darbhanga Circle, District Darbhanga.

6. The Deputy Commissioner of State Tax, Darbhanga Circle, District -

Darbhanga.

7. The Executive Engineer, Rural Works Department, Work Division Biraul, P.S. and District - Darbhanga.

8. The Branch Manager, Axis Bank, B.K. Road, Opp. Wireless Office, Laheria Sarai, District - Darbhanga (Bihar) - 846001.

... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s : Mr.Nitesh Kumar, Advocate Mr. Piyush Saurav, Advocate For the Respondent/s : Mr.Vivek Prasad, GP-7 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE MADHURESH PRASAD ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)

Date : 11-05-2023

The petitioners challenge the ex parte order of

the appellate authority at Annexure-6.

Though the appeal was filed in time but the Patna High Court CWJC No.6885 of 2023 dt.11-05-2023

appellate authority merely for the reasons that despite

opportunity being granted to the appellant to produce the

documents in support of his case, he sought time and did not

produce the same, rejected the appeal.

We have already held in Purushottam Stores vs.

The State of Bihar & Ors; CWJC No. 4349 of 2023 decided

on 25.04.2023; looking at the provisions of the Bihar Goods and

Services Tax Act especially sub-sections (8), (9), (10), (11) and

(12) of Section 107 of the Act, that the Appellate Authority has a

duty and an obligation under the statute to look into the merits

of the matter and also examine the grounds raised by the

appellant and decide the issue on merits. The Appellate

Authority even while considering the appeal ex parte will have

to consider the grounds raised in the memorandum of appeal,

deciding the appeal on merits, failing which it would be

abdicating its powers especially looking at the provisions where

the Appellate Authority has been empowered to conduct such

further enquiry as found necessary to decide the appeal, which

decision also shall be on the points raised.

Learned Government Advocate also specifically

points out sub-section (13) of Section 107 of the Bihar Goods

and Services Tax Act, 2017, which provides that the Appellate Patna High Court CWJC No.6885 of 2023 dt.11-05-2023

Authority shall, where it is possible to do so, hear and decide an

appeal within a period of one year from the date on which it is

filed. It is to be noticed that there is no specific mandate and it

only says that if it is possible an appeal should be heard and

disposed of within three months. This does not dilute the

mandate on the appellate authority under sub-section (11) to

pass an order on merit even if the appellant does not appear as

held in Purushottam Stores (supra).

We, hence, set aside the order produced at

Annexure-6 and direct the restoration of appeal before the

Appellate Authority.

The petitioners shall appear before the Appellate

Authority on 29.05.2023. The Appellate Authority or its office

shall fix a date of hearing on the said date, with due

acknowledgment taken from the appellant; if the date of

hearing is issued from the office, proceed with the hearing on

the date fixed and dispose of the appeal on merits within three

months from the date of last hearing. We also direct the

petitioner to cooperate in the hearing of the appeal and even if

there is absence of the appellant or his authorized representative

on the date of hearing, the Appellate Authority shall consider the

appeal on merits and pass a speaking order.

Patna High Court CWJC No.6885 of 2023 dt.11-05-2023

The writ petition stands allowed with the above

direction.

(K. Vinod Chandran, CJ)

( Madhuresh Prasad, J) Sujit/-

AFR/NAFR                NAFR
CAV DATE
Uploading Date          17.05.2023
Transmission Date